Search results for: exchange ions
783 Participation of Juvenile with Driven of Tobacco Control in Education Institute: Case Study of Suan Sunandha Rajabhat University
Authors: Sakapas Saengchai
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This paper studied the participation of juvenile with driven of tobacco control in education institute: case study of Suan Sunandha Rajabhat University is qualitative research has objective to study participation of juvenile with driven of tobacco control in University, as guidance of development participation of juvenile with driven of tobacco control in education institute the university is also free-cigarette university. There are qualitative researches on collection data of participation observation, in-depth interview of group conversation and agent of student in each faculty and college and exchange opinion of student. Result of study found that participation in tobacco control has 3 parts; 1) Participation in campaign of tobacco control, 2) Academic training and activity of free-cigarette of university and 3) As model of juvenile in tobacco control. For guidelines on youth involvement in driven tobacco control is universities should promote tobacco control activities. Reduce smoking campaign continues include a specific area for smokers has living room as sign clearly, staying in the faculty / college and developing network of model students who are non-smoking. This is a key role in the coordination of university students driving to the free cigarette university. Including the strengthening of community in the area and outside the area as good social and quality of country.Keywords: participation, juvenile, tobacco control, institute
Procedia PDF Downloads 272782 Soil Organic Carbon and Nutrients in Smallholding Land Uses in Southern Ethiopia
Authors: Mekdes Lulu
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This study assessed the soil organic C (SOC) and soil nutrients in smallholding home garden, woodlot, grazing land, and cropland at two soil depths and two sites in Wolaita Zone, southern Ethiopia. The results showed that soil properties were significantly influenced by land use. The home garden had significantly higher (p < 0.05) SOC and soil nutrients when compared to the cropland. When the home garden was compared to the woodlot and grazing land uses, it had significantly higher (p < 0.05) values except in SOC, total N (TN), cation exchange capacity (CEC), and exchangeable Ca. Cropland, in comparison with grazing land and woodlot, had a non-significant difference except TN. The SOC stock (0–40 cm) in the home garden, woodlot, grazing land and cropland was 79.5, 68.0, 65.0, and 58.1 Mg ha–1, respectively. Home garden significantly differed (p <0.05) in SOC only from cropland, and this was attributed not only to the relatively higher organic input in the home garden but also to the little organic matter input and frequently tillage of the cropland. The similar SOC among the home garden, woodlot and grazing lands may imply that the balance between inputs and outputs could be nearly similar for the land uses. Soil TN and CEC had a nearly similar pattern of difference as in SOC among the land uses because of their close relationship with SOC. In general, the land use influence on soil nutrients can be in the order: home garden > wood land » grazing land » cropland, with home garden showing the least difference from the woodlot and the greatest from the cropland. In the agroecosystem, in general, the influence of smallholding home garden on SOC and soil nutrient was marginally different from Eucalyptus woodlot and grazing lands but evidently different from cropland.Keywords: cropland, grazing land, home garden, soc stock, soil nutrients, woodlot
Procedia PDF Downloads 26781 Measurement of Ionospheric Plasma Distribution over Myanmar Using Single Frequency Global Positioning System Receiver
Authors: Win Zaw Hein, Khin Sandar Linn, Su Su Yi Mon, Yoshitaka Goto
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The Earth ionosphere is located at the altitude of about 70 km to several 100 km from the ground, and it is composed of ions and electrons called plasma. In the ionosphere, these plasma makes delay in GPS (Global Positioning System) signals and reflect in radio waves. The delay along the signal path from the satellite to the receiver is directly proportional to the total electron content (TEC) of plasma, and this delay is the largest error factor in satellite positioning and navigation. Sounding observation from the top and bottom of the ionosphere was popular to investigate such ionospheric plasma for a long time. Recently, continuous monitoring of the TEC using networks of GNSS (Global Navigation Satellite System) observation stations, which are basically built for land survey, has been conducted in several countries. However, in these stations, multi-frequency support receivers are installed to estimate the effect of plasma delay using their frequency dependence and the cost of multi-frequency support receivers are much higher than single frequency support GPS receiver. In this research, single frequency GPS receiver was used instead of expensive multi-frequency GNSS receivers to measure the ionospheric plasma variation such as vertical TEC distribution. In this measurement, single-frequency support ublox GPS receiver was used to probe ionospheric TEC. The location of observation was assigned at Mandalay Technological University in Myanmar. In the method, the ionospheric TEC distribution is represented by polynomial functions for latitude and longitude, and parameters of the functions are determined by least-squares fitting on pseudorange data obtained at a known location under an assumption of thin layer ionosphere. The validity of the method was evaluated by measurements obtained by the Japanese GNSS observation network called GEONET. The performance of measurement results using single-frequency of GPS receiver was compared with the results by dual-frequency measurement.Keywords: ionosphere, global positioning system, GPS, ionospheric delay, total electron content, TEC
Procedia PDF Downloads 137780 Cultural Consciousness in an Art Museum: A Case Study of Museum of Modern and Contemporary Art in Nusantara in Indonesia
Authors: Pin-Hua Chou
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MACAN (Museum of Modern and Contemporary Art in Nusantara) is a new private art museum in Jakarta, Indonesia. Facing challenges of rapidly changing social, cultural environments, MACAN is responding by devoting themselves to not only presenting famous international artists but also constructing the context of artists from Indonesia by interdisciplinary education and cultural exchange. This paper discusses the exhibitions, collections and the activities of MACAN. The purpose of this museum is to make people aware of the dialogue between local and international artist, and also Indonesia’s own art history. Yet how they build up the cultural consciousness for their audience inside and outside Indonesia? What strategy or method do they adapt to enhance general understanding of their own history and the relation between Indonesia and the world through their exhibition? MACAN has tried to convey their mission by every action they took since its opening (2017). The discussion begins with the premise that the initiative of MACAN offers us a new vision to better understand how a modern and contemporary art museum can make an effort to connect art with cultural identity and stimulate the awareness of recognition in Indonesia. This paper will adopt a case study, curator interview, and document analysis. Last but not least, the paper seeks to contribute towards the narrative of its first exhibition Art Turns, World Turns, Exploring the collection of the MACAN, as well as the possibility of raising audience’s cultural consciousness by a variety of public programs.Keywords: contemporary art museum, challenges for art museum curators today, culture heritage, museum collections and exhibitions
Procedia PDF Downloads 198779 Renewable Energy Industry Trends and Its Contributions to the Development of Energy Resilience in an Era of Accelerating Climate Change
Authors: A. T. Asutosh, J. Woo, M. Kouhirostami, M. Sam, A. Khantawang, C. Cuales, W. Ryor, C. Kibert
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Climate change and global warming vortex have grown to alarming proportions. Therefore, the need for a shift in the conceptualization of energy production is paramount. Energy practices have been created in the current situation. Fossil fuels continue their prominence, at the expense of renewable sources. Despite this abundance, a large percentage of the world population still has no access to electricity but there have been encouraging signs in global movement from nonrenewable to renewable energy but means to reverse climate change have been elusive. Worldwide, organizations have put tremendous effort into innovation. Conferences and exhibitions act as a platform that allows a broad exchange of information regarding trends in the renewable energy field. The Solar Power International (SPI) conference and exhibition is a gathering of concerned activists, and probably the largest convention of its kind. This study investigates current development in the renewable energy field, analyzing means by which industry is being applied to the issue. In reviewing the 2019 SPI conference, it was found innovations in recycling and assessing the environmental impacts of the solar products that need critical attention. There is a huge movement in the electrical storage but there exists a large gap in the development of security systems. This research will focus on solar energy, but impacts will be relevant to the entire renewable energy market.Keywords: climate change, renewable energy, solar, trends, research, solar power international, SPI
Procedia PDF Downloads 109778 Prediction of Boundary Shear Stress with Flood Plains Enlargements
Authors: Spandan Sahu, Amiya Kumar Pati, Kishanjit Kumar Khatua
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The river is our main source of water which is a form of open channel flow and the flow in the open channel provides with many complex phenomena of sciences that need to be tackled such as the critical flow conditions, boundary shear stress, and depth-averaged velocity. The development of society, more or less solely depends upon the flow of rivers. The rivers are major sources of many sediments and specific ingredients which are much essential for human beings. During floods, part of a river is carried by the simple main channel and rest is carried by flood plains. For such compound asymmetric channels, the flow structure becomes complicated due to momentum exchange between the main channel and adjoining flood plains. Distribution of boundary shear in subsections provides us with the concept of momentum transfer between the interface of the main channel and the flood plains. Experimentally, to get better data with accurate results are very complex because of the complexity of the problem. Hence, CES software has been used to tackle the complex processes to determine the shear stresses at different sections of an open channel having asymmetric flood plains on both sides of the main channel, and the results are compared with the symmetric flood plains for various geometrical shapes and flow conditions. Error analysis is also performed to know the degree of accuracy of the model implemented.Keywords: depth average velocity, non prismatic compound channel, relative flow depth, velocity distribution
Procedia PDF Downloads 176777 Exploring the Influence of High-Frequency Acoustic Parameters on Wave Behavior in Porous Bilayer Materials: An Equivalent Fluid Theory Approach
Authors: Mustapha Sadouk
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This study investigates the sensitivity of high-frequency acoustic parameters in a rigid air-saturated porous bilayer material within the framework of the equivalent fluid theory, a specific case of the Biot model. The study specifically focuses on the sensitivity analysis in the frequency domain. The interaction between the fluid and solid phases of the porous medium incorporates visco-inertial and thermal exchange, characterized by two functions: the dynamic tortuosity α(ω) proposed by Johnson et al. and the dynamic compressibility β(ω) proposed by Allard, refined by Sadouki for the low-frequency domain of ultrasound. The parameters under investigation encompass porosity, tortuosity, viscous characteristic length, thermal characteristic length, as well as viscous and thermal shape factors. A +30% variation in these parameters is considered to assess their impact on the transmitted wave amplitudes. By employing this larger variation, a more comprehensive understanding of the sensitivity of these parameters is obtained. The outcomes of this study contribute to a better comprehension of the high-frequency wave behavior in porous bilayer materials, providing valuable insights for the design and optimization of such materials across various applications.Keywords: bilayer materials, ultrasound, sensitivity analysis, equivalent fluid theory, dynamic tortuosity., porous material
Procedia PDF Downloads 85776 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise
Authors: Khawla Hlel
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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.Keywords: critical audit matters, audit committee, information quality, Tunisian firms
Procedia PDF Downloads 85775 Assessment of the Economic Factors and Motivations towards De-Dollarization since the Early 2000s and Their Implications
Authors: Laila Algalal, Chen Xi
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The US dollar has long served as the world's primary reserve currency. However, this dominance faces growing challenges from internal US economic pressures and the rise of alternative currencies. Internally, issues like high debt, inflation, reduced competitiveness, and economic instability due to inequality in economic policies threaten the dollar's position. Externally, more countries are establishing alternative currencies, payment systems, and regional financial institutions to reduce dollar dependence. These drivers have contributed to a decline in the dollar's share of global foreign exchange reserves from 71% in 2001 to an estimated 58% in 2022. While this 13-percentage point drop took two decades, recent initiatives suggest de-dollarization could accelerate in the coming few decades. Efforts to establish non-dollar trade deals and alternative financial systems show more substantial progress compared to initiatives in the early 2000s. As the nature of the world system is anarchic, states make either individual or group efforts to guarantee their economic security and achieve their interests. Based on neoclassical realism, this paper analyzes both internal and external US economic factors driving current and future de-dollarization and the implications on the international monetary system, in addition to examining the motivation for such moves.Keywords: de-dollarization, US dollar, monetary system, economic security, economic policies.
Procedia PDF Downloads 92774 Assessing Transition to Renewable Energy for Transportation in Indonesia through Drop-in Biofuel Utilization
Authors: Maslan Lamria, Ralph E. H. Sims, Tatang H. Soerawidjaja
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In increasing its self-sufficiency on transportation fuel, Indonesia is currently developing commercial production and use of drop-in biofuel (DBF) from vegetable oil. To maximize the level of success, it is necessary to get insights on how the implementation would develop as well as any important factors. This study assessed the dynamics of transition from existing fossil fuel system to a renewable fuel system, which involves the transition from existing biodiesel to projected DBF. A systems dynamics approach was applied and a model developed to simulate the dynamics of liquid biofuel transition. The use of palm oil feedstock was taken as a case study to assess the projected DBF implementation by 2045. The set of model indicators include liquid fuel self-sufficiency, liquid biofuel share, foreign exchange savings and green-house gas emissions reduction. The model outputs showed that supports on DBF investment and use play an important role in the transition progress. Given assumptions which include application of a maximum level of supports over time, liquid fuel self-sufficiency would be still unfulfilled in which palm biofuel contribution is 0.2. Thus, other types of feedstock such as algae and oil feedstock from marginal lands need to be developed synergically. Regarding support on DBF use, this study recommended that removal of fossil subsidy would be necessary prior to applying a carbon tax policy effectively.Keywords: biofuel, drop-in biofuel, energy transition, liquid fuel
Procedia PDF Downloads 145773 Supercomputer Simulation of Magnetic Multilayers Films
Authors: Vitalii Yu. Kapitan, Aleksandr V. Perzhu, Konstantin V. Nefedev
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The necessity of studying magnetic multilayer structures is explained by the prospects of their practical application as a technological base for creating new storages medium. Magnetic multilayer films have many unique features that contribute to increasing the density of information recording and the speed of storage devices. Multilayer structures are structures of alternating magnetic and nonmagnetic layers. In frame of the classical Heisenberg model, lattice spin systems with direct short- and long-range exchange interactions were investigated by Monte Carlo methods. The thermodynamic characteristics of multilayer structures, such as the temperature behavior of magnetization, energy, and heat capacity, were investigated. The processes of magnetization reversal of multilayer structures in external magnetic fields were investigated. The developed software is based on the new, promising programming language Rust. Rust is a new experimental programming language developed by Mozilla. The language is positioned as an alternative to C and C++. For the Monte Carlo simulation, the Metropolis algorithm and its parallel implementation using MPI and the Wang-Landau algorithm were used. We are planning to study of magnetic multilayer films with asymmetric Dzyaloshinskii–Moriya (DM) interaction, interfacing effects and skyrmions textures. This work was supported by the state task of the Ministry of Education and Science of the Russia # 3.7383.2017/8.9Keywords: The Monte Carlo methods, Heisenberg model, multilayer structures, magnetic skyrmion
Procedia PDF Downloads 166772 Emergentist Metaphorical Creativity: Towards a Model of Analysing Metaphorical Creativity in Interactive Talk
Authors: Afef Badri
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Metaphorical creativity does not constitute a static property of discourse. It is an interactive dynamic process created online. There has been a lack of research concerning online produced metaphorical creativity. This paper intends to account for metaphorical creativity in online talk-in-interaction as a dynamic process that emerges as discourse unfolds. It brings together insights from the emergentist approach to the study of metaphor in verbal interactions and insights from conceptual blending approach as a model for analysing online metaphorical constructions to propose a model for studying metaphorical creativity in interactive talk. The model is based on three focal points. First, metaphorical creativity is a dynamic emergent and open-to-change process that evolves in real time as interlocutors constantly blend and re-blend previous metaphorical contributions. Second, it is not a product of isolated individual minds but a joint achievement that is co-constructed and co-elaborated by interlocutors. The third and most important point is that the emergent process of metaphorical creativity is tightly shaped by contextual variables surrounding talk-in-interaction. It is grounded in the framework of interpretation of interlocutors. It is constrained by preceding contributions in a way that creates textual cohesion of the verbal exchange and it is also a goal-oriented process predefined by the communicative intention of each participant in a way that reveals the ideological coherence/incoherence of the entire conversation.Keywords: communicative intention, conceptual blending, the emergentist approach, metaphorical creativity
Procedia PDF Downloads 259771 Performance of Osmotic Microbial Fuel Cell in Wastewater Treatment and Electricity Generation: A Critical Review
Authors: Shubhangi R. Deshmukh, Anupam B. Soni
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Clean water and electricity are vital services needed in all communities. Bio-degradation of wastewater contaminants and desalination technologies are the best possible alternatives for the global shortage of fresh water supply. Osmotic microbial fuel cell (OMFC) is a versatile technology that uses microorganism (used for biodegradation of organic waste) and membrane technology (used for water purification) for wastewater treatment and energy generation simultaneously. This technology is the combination of microbial fuel cell (MFC) and forward osmosis (FO) processes. OMFC can give more electricity and clean water than the MFC which has a regular proton exchange membrane. FO gives many improvements such as high contamination removal, lower operating energy, raising high proton flux than other pressure-driven membrane technology. Lower concentration polarization lowers the membrane fouling by giving osmotic water recovery without extra cost. In this review paper, we have discussed the principle, mechanism, limitation, and application of OMFC technology reported to date. Also, we have interpreted the experimental data from various literature on the water recovery and electricity generation assessed by a different component of OMFC. The area of producing electricity using OMFC has further scope for research and seems like a promising route to wastewater treatment.Keywords: forward osmosis, microbial fuel cell, osmotic microbial fuel cell, wastewater treatment
Procedia PDF Downloads 181770 Preparation and Characterization of Iron/Titanium-Pillared Clays
Authors: Rezala Houria, Valverde Jose Luis, Romero Amaya, Molinari Alessandra, Maldotti Andrea
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The escalation of oil prices in 1973 confronted the oil industry with the problem of how to maximize the processing of crude oil, especially the heavy fractions, to give gasoline components. Strong impetus was thus given to the development of catalysts with relatively large pore sizes, which were able to deal with larger molecules than the existing molecular sieves, and with good thermal and hydrothermal stability. The oil embargo in 1973 therefore acted as a stimulus for the investigation and development of pillared clays. Iron doped titania-pillared montmorillonite clays was prepared using bentonite from deposits of Maghnia in western-Algeria. The preparation method consists of differents steps (purification of the raw bentonite, preparation of a pillaring agent solution and exchange of the cations located between the clay layers with the previously formed iron/titanium solution). The characterization of this material was carried out by X-ray fluorescence spectrometry, X-ray diffraction, textural measures by BET method, inductively coupled plasma atomic emission spectroscopy, diffuse reflectance UV visible spectroscopy, temperature- programmed desorption of ammonia and atomic absorption.This new material was investigated as photocatalyst for selective oxygenation of the liquid alkylaromatics such as: toluene, paraxylene and orthoxylene and the photocatalytic properties of it were compared with those of the titanium-pillared clays.Keywords: iron doping, montmorillonite clays, pillared clays, oil industry
Procedia PDF Downloads 302769 Fill Rate Window as a Criterion for Spares Allocation
Authors: Michael Dreyfuss, Yahel Giat
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Limited battery range and long recharging times are the greatest obstacles to the successful adoption of electric cars. One of the suggestions to overcome these problems is that carmakers retain ownership of batteries and provide battery swapping service so that customers exchange their depleted batteries for recharged batteries. Motivated by this example, we consider the problem of optimal spares allocation in an exchangeable-item, multi-location repair system. We generalize the standard service measures of fill rate and average waiting time to reflect the fact that customers penalize the service provider only if they have to wait more than a ‘tolerable’ time window. These measures are denoted as the window fill rate and the truncated waiting time, respectively. We find that the truncated waiting time is convex and therefore a greedy algorithm solves the spares allocation problem efficiently. We show that the window fill rate is generally S-shaped and describe an efficient algorithm to find a near-optimal solution and detail a priori and a posteriori upper bounds to the distance from optimum. The theory is complemented with a large scale numerical example demonstrating the spare battery allocation in battery swapping stations.Keywords: convex-concave optimization, exchangeable item, M/G/infinity, multiple location, repair system, spares allocation, window fill rate
Procedia PDF Downloads 493768 One Health Approach: The Importance of Improving the Identification of Waterborne Bacteria in Austrian Water
Authors: Aurora Gitto, Philipp Proksch
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The presence of various microorganisms (bacteria, fungi) in surface water and groundwater represents an important issue for human health worldwide. The matrix-assisted laser desorption/ionization-time of flight mass spectrometry (MALDI-TOF-MS) has emerged as a promising and reliable tool for bacteria identification in clinical diagnostic microbiology and environmental strains thanks to an ionization technique that uses a laser energy absorbing matrix to create ions from large molecules with minimal fragmentation. The study aims first to conceptualise and set up library information and create a comprehensive database of MALDI-TOF-MS spectra from environmental water samples. The samples were analysed over a year (2021-2022) using membrane filtration methodology (0.45 μm and 0.22 μm) and then isolated on R2A agar for a period of 5 days and Yeast extract agar growing at 22 °C up to 4 days and 37 °C for 48 hours. The undetected organisms by MALDI-TOF-MS were analysed by PCR and then sequenced. The information obtained by the sequencing was further implemented in the MALDI-TOF-MS library. Among the culturable bacteria, the results show how the incubator temperature affects the growth of some genera instead of others, as demonstrated by Pseudomonas sp., which grows at 22 °C, compared to Bacillus sp., which is abundant at 37 °C. The bacteria community shows a variation in composition also between the media used, as demonstrated with R2A agar which has been defined by a higher presence of organisms not detected compared to YEA. Interesting is the variability of the Genus over one year of sampling and how the seasonality impacts the bacteria community; in fact, in some sampling locations, we observed how the composition changed, moving from winter to spring and summer. In conclusion, the bacteria community in groundwater and river bank filtration represents important information that needs to be added to the library to simplify future water quality analysis but mainly to prevent potential risks to human health.Keywords: water quality, MALDI-TOF-MS, sequencing, library
Procedia PDF Downloads 83767 Study of Pressure and Air Mass Flow Effect on Output Power of PEM Fuel Cell Powertrains in Vehicles and Airplanes- A Simulation-based Approach
Authors: Mahdiye Khorasani, Arjun Vijay, Ali Mashayekh, Christian Trapp
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The performance of Proton Exchange Membrane Fuel Cell (PEMFC) is highly dependent on the pressure and mass flow of media (Hydrogen and air) throughout the cells and the stack. Higher pressure, on the one hand, results in higher output power of the stack but, on the other hand, increases the electrical power demand of the compressor. In this work, a simulation model of a PEMFC system for vehicle and airplane applications is developed. With this new model, the effect of different pressures and air mass flow rates are investigated to discover the optimum operating point in a PEMFC system, and innovative operation strategies are implemented to optimize reactants flow while minimizing electrical power demand of the compressor for optimum performance. Additionally, a fuel cell system test bench is set up, which contains not only all the auxiliary components for conditioning the gases, reactants, and flows but also a dynamic titling table for testing different orientations of the stack to simulate the flight conditions during take-off and landing and off-road-vehicle scenarios. The results of simulation will be tested and validated on the test bench for future works.Keywords: air mass flow effect, optimization of operation, pressure effect, PEMFC system, PEMFC system simulation
Procedia PDF Downloads 175766 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India
Authors: Satinder Bhatia
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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services
Procedia PDF Downloads 155765 Data Mining Approach: Classification Model Evaluation
Authors: Lubabatu Sada Sodangi
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The rapid growth in exchange and accessibility of information via the internet makes many organisations acquire data on their own operation. The aim of data mining is to analyse the different behaviour of a dataset using observation. Although, the subset of the dataset being analysed may not display all the behaviours and relationships of the entire data and, therefore, may not represent other parts that exist in the dataset. There is a range of techniques used in data mining to determine the hidden or unknown information in datasets. In this paper, the performance of two algorithms Chi-Square Automatic Interaction Detection (CHAID) and multilayer perceptron (MLP) would be matched using an Adult dataset to find out the percentage of an/the adults that earn > 50k and those that earn <= 50k per year. The two algorithms were studied and compared using IBM SPSS statistics software. The result for CHAID shows that the most important predictors are relationship and education. The algorithm shows that those are married (husband) and have qualification: Bachelor, Masters, Doctorate or Prof-school whose their age is > 41<57 earn > 50k. Also, multilayer perceptron displays marital status and capital gain as the most important predictors of the income. It also shows that individuals that their capital gain is less than 6,849 and are single, separated or widow, earn <= 50K, whereas individuals with their capital gain is > 6,849, work > 35 hrs/wk, and > 27yrs their income will be > 50k. By comparing the two algorithms, it is observed that both algorithms are reliable but there is strong reliability in CHAID which clearly shows that relation and education contribute to the prediction as displayed in the data visualisation.Keywords: data mining, CHAID, multi-layer perceptron, SPSS, Adult dataset
Procedia PDF Downloads 378764 Pinch Technology for Minimization of Water Consumption at a Refinery
Authors: W. Mughees, M. Alahmad
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Water is the most significant entity that controls local and global development. For the Gulf region, especially Saudi Arabia, with its limited potable water resources, the potential of the fresh water problem is highly considerable. In this research, the study involves the design and analysis of pinch-based water/wastewater networks. Multiple water/wastewater networks were developed using pinch analysis involving direct recycle/material recycle method. Property-integration technique was adopted to carry out direct recycle method. Particularly, a petroleum refinery was considered as a case study. In direct recycle methodology, minimum water discharge and minimum fresh water resource targets were estimated. Re-design (or retrofitting) of water allocation in the networks was undertaken. Chemical Oxygen Demand (COD) and hardness properties were taken as pollutants. This research was based on single and double contaminant approach for COD and hardness and the amount of fresh water was reduced from 340.0 m3/h to 149.0 m3/h (43.8%), 208.0 m3/h (61.18%) respectively. While regarding double contaminant approach, reduction in fresh water demand was 132.0 m3/h (38.8%). The required analysis was also carried out using mathematical programming technique. Operating software such as LINGO was used for these studies which have verified the graphical method results in a valuable and accurate way. Among the multiple water networks, the one possible water allocation network was developed based on mass exchange.Keywords: minimization, water pinch, water management, pollution prevention
Procedia PDF Downloads 477763 Applying And Connecting The Microgrid Of Artificial Intelligence In The Form Of A Spiral Model To Optimize Renewable Energy Sources
Authors: PR
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Renewable energy is a sustainable substitute to fossil fuels, which are depleting and attributing to global warming as well as greenhouse gas emissions. Renewable energy innovations including solar, wind, and geothermal have grown significantly and play a critical role in meeting energy demands recently. Consequently, Artificial Intelligence (AI) could further enhance the benefits of renewable energy systems. The combination of renewable technologies and AI could facilitate the development of smart grids that can better manage energy distribution and storage. AI thus has the potential to optimize the efficiency and reliability of renewable energy systems, reduce costs, and improve their overall performance. The conventional methods of using smart micro-grids are to connect these micro-grids in series or parallel or a combination of series and parallel. Each of these methods has its advantages and disadvantages. In this study, the proposal of using the method of connecting microgrids in a spiral manner is investigated. One of the important reasons for choosing this type of structure is the two-way reinforcement and exchange of each inner layer with the outer and upstream layer. With this model, we have the ability to increase energy from a small amount to a significant amount based on exponential functions. The geometry used to close the smart microgrids is based on nature.This study provides an overview of the applications of algorithms and models of AI as well as its advantages and challenges in renewable energy systems.Keywords: artificial intelligence, renewable energy sources, spiral model, optimize
Procedia PDF Downloads 8762 Photophysical Study of Pyrene Butyric Acid in Aqueous Ionic Liquid
Authors: Pratap K. Chhotaray, Jitendriya Swain, Ashok Mishra, Ramesh L. Gardas
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Ionic liquids (ILs) are molten salts, consist predominantly of ions and found to be liquid below 100°C. The unparalleled growing interest in ILs is based upon their never ending design flexibility. The use of ILs as a co-solvent in binary as well as a ternary mixture with molecular solvents multifold it’s utility. Since polarity is one of the most widely applied solvent concepts which represents simple and straightforward means for characterizing and ranking the solvent media, its study for a binary mixture of ILs is crucial for its widespread application and development. The primary approach to the assessment of solution phase intermolecular interactions, which generally occurs on the picosecond to nanosecond time scales, is to exploit the optical response of photophysical probe. Pyrene butyric acid (PBA) is used as fluorescence probe due to its high quantum yield, longer lifetime and high solvent polarity dependence of fluorescence spectra. Propylammonium formate (PAF) is the IL used for this study. Both the UV-absorbance spectra and steady state fluorescence intensity study of PBA in different concentration of aqueous PAF, reveals that with an increase in PAF concentration, both the absorbance and fluorescence intensity increases which indicate the progressive solubilisation of PBA. Whereas, near about 50% of IL concentration, all of the PBA molecules get solubilised as there are no changes in the absorbance and fluorescence intensity. Furthermore, the ratio II/IV, where the band II corresponds to the transition from S1 (ν = 0) to S0 (ν = 0), and the band IV corresponds to transition from S1 (ν = 0) to S0 (ν = 2) of PBA, indicates that the addition of water into PAF increases the polarity of the medium. Time domain lifetime study shows an increase in lifetime of PBA towards the higher concentration of PAF. It can be attributed to the decrease in non-radiative rate constant at higher PAF concentration as the viscosity is higher. The monoexponential decay suggests that homogeneity of solvation environment whereas the uneven width at full width at half maximum (FWHM) indicates there might exist some heterogeneity around the fluorophores even in the water-IL mixed solvents.Keywords: fluorescence, ionic liquid, lifetime, polarity, pyrene butyric acid
Procedia PDF Downloads 458761 Operating Parameters and Costs Assessments of a Real Fishery Wastewater Effluent Treated by Electrocoagulation Process
Authors: Mirian Graciella Dalla Porta, Humberto Jorge José, Danielle de Bem Luiz, Regina de F. P. M.Moreira
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Similar to most processing industries, fish processing produces large volumes of wastewater, which contains especially organic contaminants, salts and oils dispersed therein. Different processes have been used for the treatment of fishery wastewaters, but the most commonly used are chemical coagulation and flotation. These techniques are well known but sometimes the characteristics of the treated effluent do not comply with legal standards for discharge. Electrocoagulation (EC) is an electrochemical process that can be used to treat wastewaters in terms of both organic matter and nutrient removal. The process is based on the use of sacrificial electrodes such as aluminum, iron or zinc, that are oxidized to produce metal ions that can be used to coagulate and react with organic matter and nutrients in the wastewater. While EC processes are effective to treatment of several types of wastewaters, applications have been limited due to the high energy demands and high current densities. Generally, the for EC process can be performed without additional chemicals or pre-treatment, but the costs should be reduced for EC processes to become more applicable. In this work, we studied the treatment of a real wastewater from fishmeal industry by electrocoagulation process. Removal efficiencies for chemical oxygen demand (COD), total organic carbon (TOC) turbidity, phosphorous and nitrogen concentration were determined as a function of the operating conditions, such as pH, current density and operating time. The optimum operating conditions were determined to be operating time of 10 minutes, current density 100 A.m-2, and initial pH 4.0. COD, TOC, phosphorous concentration, and turbidity removal efficiencies at the optimum operating conditions were higher than 90% for aluminum electrode. Operating costs at the optimum conditions were calculated as US$ 0.37/m3 (US$ 0.038/kg COD) for Al electrode. These results demonstrate that the EC process is a promising technology to remove nutrients from fishery wastewaters, as the process has both a high efficiency of nutrient removal, and low energy requirements.Keywords: electrocoagulation, fish, food industry, wastewater
Procedia PDF Downloads 249760 Fabrication of Porous Materials for the Removal of Lead from Waste Water
Authors: Marcia Silva, Jayme Kolarik, Brennon Garthwait, William Lee, Hai-Feng Zhang
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Adsorption of lead by a natural porous material was studied to establish a baseline for the removal of heavy metals from drinking and waste water. Samples were examined under different conditions such as solution pH, solution concentration, solution temperature, and exposure time. New materials with potentially enhanced adsorption properties were developed by functionalizing the surface of the natural porous material to fabricate graphene based coated and sulfide based treated porous material. The functionalized materials were characterized with Fourier Transform Infrared Spectroscopy (FTIR), Raman, Thermogravimetric Analysis (TGA) and Scanning Electron Microscopy (SEM) and Energy Dispersive Spectroscopy (EDS) techniques. Solution pH effect on removal efficiency has been investigated in acidic (pH = 4), neutral (pH = 6) and basic (pH = 10) pH levels. All adsorbent materials showed highest adsorption capacities at neutral pH levels. Batch experiment was employed to assess the efficacy for the removal of lead with the sorption kinetics and the adsorption isotherms being determined for the natural and treated porous materials. The addition of graphene-based and sulfide-based materials increased the lead removal capacity of the natural clean porous material. Theoretical calculations confirmed pseudo-second order model as kinetic mechanism for lead adsorption for all adsorbents.Keywords: heavy metals, ion exchange, adsorption, water remediation
Procedia PDF Downloads 248759 Real-Time Water Quality Monitoring and Control System for Fish Farms Based on IoT
Authors: Nadia Yaghoobi, Seyed Majid Esmaeilzadeh
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Due to advancements in wireless communication, new sensor capabilities have been created. In addition to the automation industry, the Internet of Things (IoT) has been used in environmental issues and has provided the possibility of communication between different devices for data collection and exchange. Water quality depends on many factors which are essential for maintaining the minimum sustainability of water. Regarding the great dependence of fishes on the quality of the aquatic environment, water quality can directly affect their activity. Therefore, monitoring water quality is an important issue to consider, especially in the fish farming industry. The conventional method of water quality testing is to collect water samples manually and send them to a laboratory for testing and analysis. This time-consuming method is a waste of manpower and is not cost-effective. The water quality measurement system implemented in this project monitors water quality in real-time through various sensors (parameters: water temperature, water level, dissolved oxygen, humidity and ambient temperature, water turbidity, PH). The Wi-Fi module, ESP8266, transmits data collected by sensors wirelessly to ThingSpeak and the smartphone app. Also, with the help of these instantaneous data, water temperature and water level can be controlled by using a heater and a water pump, respectively. This system can have a detailed study of the pollution and condition of water resources and can provide an environment for safe fish farming.Keywords: dissolved oxygen, IoT, monitoring, ThingSpeak, water level, water quality, WiFi module
Procedia PDF Downloads 194758 Wastewater Treatment and Bio-Electricity Generation via Microbial Fuel Cell Technology Operating with Starch Proton Exchange Membrane
Authors: Livinus A. Obasi, Augustine N. Ajah
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Biotechnology in recent times has tried to develop a mechanism whereby sustainable electricity can be generated by the activity of microorganisms on waste and renewable biomass (often regarded as “negative value”) in a device called microbial fuel cell, MFC. In this paper, we established how the biocatalytic activities of bacteria on organic matter (substrates) produced some electrons with the associated removal of some water pollution parameters; Biochemical oxygen demand (BOD), chemical oxygen demand (COD) to the tune of 77.2% and 88.3% respectively from a petrochemical sanitary wastewater. The electricity generation was possible by conditioning the bacteria to operate anaerobically in one chamber referred to as the anode while the electrons are transferred to the fully aerated counter chamber containing the cathode. Power densities ranging from 12.83 mW/m2 to 966.66 mW/m2 were achieved using a dual-chamber starch membrane MFC experimental set-up. The maximum power density obtained in this research shows an improvement in the use of low cost MFC set up to achieve power production. Also, the level of organic matter removal from the sanitary waste water by the operation of this device clearly demonstrates its potential benefit in achieving an improved benign environment. The beauty of the MFCs is their potential utility in areas lacking electrical infrastructures like in most developing countries.Keywords: bioelectricity, COD, microbial fuel cell, sanitary wastewater, wheat starch
Procedia PDF Downloads 256757 Challenges and Opportunities of Utilization of Social Media by Business Education Students in Nigeria Universities
Authors: Titus Amodu Umoru
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The global economy today is full of sophistication. All over the world, business and marketing practices are undergoing an unprecedented transformation. In realization of this fact, the federal government of Nigeria has put in place a robust transformation agenda in order to put Nigeria in a better position to be a competitive player and in the process transform all sectors of its economy. New technologies, especially the internet, are the driving force behind this transformation. However, technology has inadvertently affected the way businesses are done thus necessitating the acquisition of new skills. In developing countries like Nigeria, citizens are still battling with effective application of those technologies. Obviously, students of business education need to acquire relevant business knowledge to be able to transit into the world of work on graduation from school and compete favourably in the labour market. Therefore, effective utilization of social media by both teachers and students can help extensively in empowering students with the needed skills. Social media which is described as a group of internet-based applications that build on the ideological foundations of Web 2.0, and which allow the creation and exchange of user-generated content, if incorporated into the classroom experience may be the needed answer to unemployment and poverty in Nigeria as beneficiaries can easily connect with existing and potential enterprises and customers, engage with them and reinforce mutual business benefits. Challenges and benefits of social media use in education in Nigeria universities were revealed in this study.Keywords: business education, challenges, opportunities, utilization, social media
Procedia PDF Downloads 415756 Relationship between the Ability of Accruals and Non-Systematic Risk of Shares for Companies Listed in Stock Exchange: Case Study, Tehran
Authors: Lina Najafian, Hamidreza Vakilifard
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The present study focused on the relationship between the quality of accruals and non-systematic risk. The independent study variables included the ability of accruals, the information content of accruals, and amount of discretionary accruals considered as accruals quality measures. The dependent variable was non-systematic risk based on the Fama and French Three Factor model (FFTFM) and the capital asset pricing model (CAPM). The control variables were firm size, financial leverage, stock return, cash flow fluctuations, and book-to-market ratio. The data collection method was based on library research and document mining including financial statements. Multiple regression analysis was used to analyze the data. The study results showed that there is a significant direct relationship between financial leverage and discretionary accruals and non-systematic risk based on FFTFM and CAPM. There is also a significant direct relationship between the ability of accruals, information content of accruals, firm size, and stock return and non-systematic based on both models. It was also found that there is no relationship between book-to-market ratio and cash flow fluctuations and non-systematic risk.Keywords: accruals quality, non-systematic risk, CAPM, FFTFM
Procedia PDF Downloads 159755 TiO₂ Deactivation Process during Photocatalytic Ethanol Degradation in the Gas Phase
Authors: W. El-Alami, J. Araña, O. González Díaz, J. M. Doña Rodríguez
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The efficiency of the semiconductor TiO₂ needs to be improved to be an effective tool for pollutant removal. To improve the efficiency of this semiconductor, it is necessary to deepen the knowledge of the processes that take place on its surface. In this sense, the deactivation of the catalyst is one of the aspects considered relevant. In order to study this point, the processes of deactivation of TiO₂ during the gas phase degradation of ethanol have been studied. For this, catalysts with only the anatase phase (SA and PC100) and catalysts with anatase and rutile phases (P25 and P90) have been selected. In order to force the deactivation processes, different cycles have been performed, adding ethanol gas but avoiding the degradation of acetates to determine their effect on the process. The surface concentration of fluorine on the catalysts was semi-quantitatively determined by EDAX analysis. The photocatalytic experiments were done with four commercial catalysts (P25, SA, P90, and PC100) and the two fluoride catalysts indicated above. The interaction and photocatalytic degradation of ethanol were followed by Fourier transform infrared spectroscopy (FTIR). EDAX analysis has revealed the presence of sodium on the surface of fluorinated catalysts. In FTIR studies, it has been observed that the acetates adsorbed on the anatase phase in P25 and P90 give rise to electron transfer to surface traps that modify the electronic states of the semiconductor. These deactivation studies have also been carried out with fluorinated P25 and SA catalysts (F-P25 and F-SA) which have observed similar electron transfers but in the opposite direction during illumination. In these materials, it has been observed that the electrons present in the surface traps, as a consequence of the interaction Ti-F, react with the holes, causing a change in the electronic states of the semiconductor. In this way, deactivated states of these materials have been detected by different electron transfer routes. It has been identified that acetates produced from the degradation of ethanol in P25 and P90 are probably hydrated on the surface of the rutile phase. In the catalysts with only the anatase phase (SA and PC100), the deactivation is immediate if the acetates are not removed before adsorbing ethanol again. In F-P25 and F-SA has been observed that the acetates formed react with the sodium ions present on the surface and not with the Ti atoms because they are interacting with the fluorine.Keywords: photocatalytic degradation, ethanol, TiO₂, deactivation process, F-P25
Procedia PDF Downloads 74754 How to Improve the Environmental Performance in a HEI in Mexico, an EEA Adaptation
Authors: Stephanie Aguirre Moreno, Jesús Everardo Olguín Tiznado, Claudia Camargo Wilson, Juan Andrés López Barreras
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This research work presents a proposal to evaluate the environmental performance of a Higher Education Institution (HEI) in Mexico in order to minimize their environmental impact. Given that public education has limited financial resources, it is necessary to conduct studies that support priorities in decision-making situations and thus obtain the best cost-benefit ratio of continuous improvement programs as part of the environmental management system implemented. The methodology employed, adapted from the Environmental Effect Analysis (EEA), weighs the environmental aspects identified in the environmental diagnosis by two characteristics. Number one, environmental priority through the perception of the stakeholders, compliance of legal requirements, and environmental impact of operations. Number two, the possibility of improvement, which depends of factors such as the exchange rate that will be made, the level of investment and the return time of it. The highest environmental priorities, or hot spots, identified in this evaluation were: electricity consumption, water consumption and recycling, and disposal of municipal solid waste. However, the possibility of improvement for the disposal of municipal solid waste is higher, followed by water consumption and recycling, in spite of having an equal possibility of improvement to the energy consumption, time of return and cost-benefit is much greater.Keywords: environmental performance, environmental priority, possibility of improvement, continuous improvement programs
Procedia PDF Downloads 495